61.assessed level of material misstatement risk 重大错报风险的评估水平 QD
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62.simall business 小规模企业 g"pjWj)?
63.accounting system 会计系统 Bp
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64.test of control 控制测试 [I*zZ`
65.walk-through test 穿行测试
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66.communication 沟通 luNEgCq
67.flow chart 流程图 R5_xli%
68.reperformance of internal control 重新执行 x
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69.audit evidence 审计证据 XxXMtiZ6
70.substantive procedures 实质性程序 8|FHr,
71.assertions 认定 (^x ,
72.esistence 存在 W dM?{;
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73.occurrence 发生 /_yJ;l/K
74.completeness 完整性 >NL4&MV:
75.rights and obligations 权利和义务 QtM9G@%
76.valuation and allocation 计价和分摊 tGq0f"}'J
77.cutoff 截止 NJ6*
7Cd
78.accuracy 准确性 <kJ,E[4`
79.classification 分类 Am
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rc.
80.inspection 检查 6|h~pH
81.supervision of counting 监盘 Rn(6Fk?
82.observation 观察 kkvG=
83.confirmation 函证 >"}z
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84.computation 计算 IrIF 853g
85.analytical procedures 分析程序 %d3KE|&u
86.vouch 核对 s/' ]* n
87.trace 追查 ElBpF8xJ|o
88.audit sampling 审计抽样 o5k7$0:t/
89.error 误差 }q-* Ls
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90.expected error 预期误差 ^5{M@o
91.population 总体 PcxCal4
92.sampling risk 抽样风险 (c^ZFh2]
93.non- sampling risk 非抽样风险 JerueF;J
94.sampling unit 抽样单位 9c `Vrlu
95.statistical sampling 统计抽样 tQTVP 2:Y
96.tolerable error 可容忍误差 2<"kfan
97.the risk of under reliance 信赖不足风险 ak_&\'P
98.the risk of over reliance 信赖过度风险 YfB8
99.the risk of incorrect rejection 误拒风险 j>D[iHrH
100. the risk of incorrect acceptance 误受风险 D\"F ?>
101.working trial balance 试算平衡表 ,\2w+L5TD
102.index and cross-referencing 索引和交叉索引 `dp]N0nz
103.cash receipt 现金收入 x(r>iy
104.cash disbursement 现金支出 @nPXu2c?u7
105.bank statement 银行对账单 VMa\?`fT
106.bank reconciliation 银行存款余额调节表 d
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107.balance sheet date 资产负债表日 |3ob1/)p0
108.net realizable value 可变现净值 vh29mzum
109.storeroom 仓库 ^seb8o7
110.sale invoice 销售发票 oQsls9t
111.price list 价目表 /b
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112.positive confirmation request 积极式询证函 },tN{(
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113.negative confirmation request 消极式询证函 }VetaO2*
114.purchase requisition 请购单 oM<Y o%n
115.receiving report 验收报告 ^nPk;%`0
116.gross margin 毛利 KUR9vo
117.manufacturing overhead 制造费用 cV|u]ce%1
118.material requisition 领料单 @'D ,T^I
119.inventory-taking 存货盘点 p|q} z /
120.bond certificate 债券 8Q wn
121.stock certificate 股票 uaiCyh1:
122.audit report 审计报告 K
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123.entity 被审计单位 n#\ t_/\
124.addressee of the audit report 审计报告的收件人 ,p3moD
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125.unqualified opinion 无保留意见 `fL81)!jI#
126.qualified opinion 保留意见 f>i" j
127.disclaimer of opinion 无法表示意见 |_ChK6Q?v
128.adverse opinion 否定意见